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Women’s rights are human rights – a review of gender bias in South African tax law

Mini Dissertation (MCom (Taxation))--University of Pretoria, 2020.

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Other Authors: Swanepoel, Sumarie
Format: Thesis
Language:English
Published: University of Pretoria 2021
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access_status_str Open Access
author2 Swanepoel, Sumarie
author_browse Swanepoel, Sumarie
author_facet Swanepoel, Sumarie
collection Thesis
dc_rights_str_mv © 2021 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria.
description Mini Dissertation (MCom (Taxation))--University of Pretoria, 2020.
format Thesis
id oai:repository.up.ac.za:2263/80447
institution University of Pretoria (South Africa)
language English
last_indexed 2026-06-10T12:38:53.005Z
license_str Other — see source repository
provenance_str_mv Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository
publishDate 2021
publishDateRange 2021
publishDateSort 2021
publisher University of Pretoria
publisherStr University of Pretoria
record_format dspace
source_str UPSpace — University of Pretoria Institutional Repository
spelling oai:repository.up.ac.za:2263/80447 Women’s rights are human rights – a review of gender bias in South African tax law Swanepoel, Sumarie u16071809@tuks.co.za Franzsen, R.C.D. (Riel) Jaffer, Taskeen UCTD Substantive gender equity personal income taxes South Africa Constitution Convention on the Elimination of Discrimination Against Women (CEDAW) The Sustainable Development Goals (SDG) Mini Dissertation (MCom (Taxation))--University of Pretoria, 2020. The role of taxation in gender inequality is something that is perhaps not considered earnestly enough. Both in South Africa and within the context of global initiatives such as the Convention for the Elimination of All Forms of Discrimination Against Women (CEDAW) and the Sustainable Development Goals (SDG) which are aimed at eradicating all forms of gender-based discrimination, the importance of understanding the gender consequences of tax policy, whether intended or not, should not be underestimated. This study seeks to identify whether or not there are any instances where South Africa’s personal income tax laws have an effect which is potentially inconsistent with both the Constitutional right to equality between genders and international gender equality agreements to which South Africa is bound, namely the CEDAW and the SDG. In doing so, determine whether South Africa’s personal income tax legislation should become a focal point in this regard and be one of the pillars that could further be used as a means to uphold and further the cause of substantive gender equity. pt2021 Taxation MCom (Taxation) Unrestricted 2021-06-22T12:29:08Z 2021-06-22T12:29:08Z 2021/04/28 2020 Mini Dissertation Jaffer, T 2020, Women’s rights are human rights – a review of gender bias in South African tax law, MCom (Taxation) Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/80447> http://hdl.handle.net/2263/80447 en © 2021 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria
spellingShingle UCTD
Substantive gender equity
personal income taxes
South Africa
Constitution
Convention on the Elimination of Discrimination Against Women (CEDAW)
The Sustainable Development Goals (SDG)
Women’s rights are human rights – a review of gender bias in South African tax law
title Women’s rights are human rights – a review of gender bias in South African tax law
title_full Women’s rights are human rights – a review of gender bias in South African tax law
title_fullStr Women’s rights are human rights – a review of gender bias in South African tax law
title_full_unstemmed Women’s rights are human rights – a review of gender bias in South African tax law
title_short Women’s rights are human rights – a review of gender bias in South African tax law
title_sort women s rights are human rights a review of gender bias in south african tax law
topic UCTD
Substantive gender equity
personal income taxes
South Africa
Constitution
Convention on the Elimination of Discrimination Against Women (CEDAW)
The Sustainable Development Goals (SDG)
url http://hdl.handle.net/2263/80447